Project Cost Management项目成本管理 

Processes required to ensure that the project is completed within the approved budget.保证在批准的预算内完成项目的过程
Benefit Cost Ratio
收益成本比率 Expected Revenues / Expected Costs. Measure benefits (payback) to costs; not just profits. The higher the better (if rating over 1, the benefits are greater than the costs)
期望收入/期望成本。测量相对于成本的收益（回报），不仅仅是利润。该比率越高越好（如果比率超过1，收益大于成本）
Internal Rate of Return
内部收益率 Interest Rate which makes the PV of costs equal to PV of benefits 
使得成本的计划值等于收益的计划值的利率
Payback Period
回收期 Number of time periods up to the point where cumulative revenues exceeds cumulative costs. Weakness in this approach is the lack of emphasis on the magnitude of the profitability. Does not account for time value of money nor consider value benefits after payback.
累计收入超过累计成本时的周期数。这种方法的弱点是缺乏对收益数量的强调。既没有计算金钱的时间价值，也没有考虑回报后的收益价值。
Opportunity Cost
机会成本 Cost of choosing one alternative and therefore giving up the potential benefits of another alternative: it is the value of the project not selected (lost opportunity).
选择了可选方案的一种因此放弃了另一个可选方案的潜在收益的成本：它是没有被选择的项目的价值（失去机会）。
Sunk Cost
沉淀成本 Expended costs which should be ignored when making decisions about whether to continue investing in a project
已经花费的成本，并且该成本在做出是否继续投资一个项目的决策时不再考虑。
Law of Diminishing Returns
收益递减率
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Straight Line Depreciation
直线折旧法 The point beyond which the marginal addition of resources does not provide a proportional amount of utility.
资源边际增加不能提供成比率的效用数量。
Same amount each time period (e.g. 10 – 10 – 10)
每一时间段折旧相同数量（例如：10 – 10 – 10）
Contingency Reserve
应急储备 Separate quantity of time/money for known unknowns. Designed to cover specific risk events previously identified and measured in the Risk Management Process.
为已知的未知单独准备时间/金钱的数量。目的是为了应对之前在风险管理过程中已经确定和测量的特殊的风险事件。
Management Reserve
管理储备 Separate quantity of time/money for unknown unknowns
为应对未知的未知风险而准备的单独的时间/金钱的数量。
Working Capital
运营资本 Current Assets - Current Liabilities
当前的资产-当前的债务
Value Analysis
价值分析 Cost reduction tool that considers whether function is really necessary and whether it can be provided at a lower cost without degrading performance or quality. Finding the least expensive way to do the scope of work.
成本降低工具，它考虑了功能是否真正需要以及它是否能在不降低性能或质量的前提下适用较低的成本来实现。寻找到较少的花费来实现工作的范围。
Value Estimating
价值估算 Part of Cost Control
成本控制的一部分
Value Engineering Tool
价值工程工具 Tool for analyzing a design, determining its function, and assessing how to provide those functions cost effectively.
分析设计，确定它的功能并评估如何使用有效的成本提供这些功能的工具。
50-50 Rule
50-50规则 At beginning, charge 50% of its BCWS to the account.  Charge remaining at completion.
在开始时，计计划值的50%，结束时计剩下部分。
Analogous Estimating
类比估算 Top down; based on similar projects. Represents a form of expert judgment. Gives project team an understanding of management’s expectations (part of cost budgeting and cost estimating)
从上自下的估算，基于简单的项目。代表专家判断的一种形式。给管理团队一个管理预期的理解（成本预算和成本估算的一部分）。
Bottom-up Estimating
自下而上的估算 Detailed cost estimates of work packages are aggregated. Would provide best overall quality of the estimate.
工作包详细成本估算的总合。将提供最好的全局的估算质量。
Parametric Estimating
参数估算 Relies on knowledge of mathematical relationships; measured in $/unit (scalable, quantifiable). It does not make use of team estimate. (part of cost budgeting and cost estimating). Using a mathematical model to predict the duration of a task (e.g. taking the average duration of all past tasks)
依赖于数学关系的知识，测量每单位所花的金钱数$/单位（可测量的，可计量的）。它不能使用团队估算（是成本估算和成本预算的一部分）。使用数学模型预测任务的历时（例如：所有以前任务的平均历时）。
Regression Analysis
回归分析 Statistical technique graphically represented on scatter diagram
在分散图表中的图形描绘的统计学工具
Learning Curve
学习曲线 Mathematically models the intuitive notion that the more times we do something, the faster we will be able to perform
数学模型，直觉概念是我们作某事的时间越长，我们将能够执行的更快。
Variable Costs
可变成本 Costs rise directly with the size and scope of the project
随着项目规模和范围的增加，成本直接上升
Fixed Costs
固定成本 Costs do not change; non-recurring (e.g. project setup costs)
成本不会变化，不再发生（如：项目设置成本）
Direct Costs
直接成本 Incurred directly by a specific project. The PMI want the team to participate in the cost estimates to get their buy-in.
由一个特定项目引起的成本。PMI想让团队参与成本估算并达成共识。
Indirect Costs
间接成本 Part of the overall organization's cost of doing business and are shared by all projects. Usually computed as a percentage of the direct costs.
整个组织运营成本的一部分，是共享与所有项目的。通常用直接成本的百分比计算。
Cost accounts
控制帐户 Represent the basic level at which project performance is measured and reported. The purpose of cost accounts is to monitor and report on project performance.
代表着测量和报告项目绩效的基本层次。控制帐户的目的是监控和报告项目绩效。
Cost Change Control Systems
成本变更控制系统 Includes the documentation, tracking systems, and approval levels needed to authorize a change.
包括文档工作，跟踪系统，和批准变更必须的批准层次。
Budget updates
预算更新 Should be the next steps after an approved cost baseline has changed because of a major change on a project.
将是在已被批准的成本基线由于项目的重大变更而发生变更的下一步骤。
Operating profit
运营利润 Amount of money earned: Revenue – (direct + indirect costs)
赚得的钱数：收入-（直接成本+间接成本）
Discounted cash-flow approach
现金流量折现法 Present value method determines the net present value of all cash flow by discounting it by the required rate of return.
现值法通过使用必须的回报率折现来计算所有现金流量的净现值
Parametric modeling
参数模型 Involves using project characteristics (parameters) in a mathematical model to predict project costs.
包括在数学模型中使用项目特征（参数）来预测项目成本。
Life-Cycle Cost
生命周期成本 Provide a picture of the total cost for the product (project, operations and maintenance).
描绘项目全部成本（项目，运营和维护）
Project Closeout
项目收尾 (output to cost control) Process and procedures developed for the closing or canceling of projects
（成本控制的输出）确定结束或撤销项目的过程和程序。